Fictitious Name

• Must be filed if business name does NOT include your LAST name
  ex: Jones Radio Repair vs. Bill's Radio Repair
• Must be filed if business name suggests other owners
  Smith and Sons
  Johnson and Associates
  Peterson and Company
• Filing fee of $52
• Advertising Requirements
• Required publication for business usage
• General Circulation
  ex: local newspaper in your area
• County Legal Journal -ONLY one
  ex: Westmoreland County Law Journal 724-834-7260
  ex; Allegheny County Law Journal 412-261-6255
  ex: Fayette County Law Journal 724-430=1227
• PA Department of State -Corporation Bureau 717-787-1057

Pennsylvania Sales Tax and Use Form

• Sections 1 through Section 10 MUST be completed by EVERY business in Pennsylvania.
• Must be applied for if you are selling a product or providing a service that is taxable under Pennsylvania State Law General
• Questions contact the PA Dept of Revenue 717-787-6229 or 832-5386